Related Person - GST Ready Reckoner - GST

..... ch persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds 25% or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them a .....

x x x x x   Extracts   x x x x x

Related Person - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x

..... onaire, howsoever described, of the other, shall be deemed to be related (b) the term “person” also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or .....

x x x x x   Extracts   x x x x x

Related Person - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x